MODERASI PERAN DEWAN KOMISARIS DAN EFEKTIVITAS KOMITE AUDIT: HUBUNGAN ANTARA BOARD DIVERSITY DENGAN FRAUD LAPORAN KEUANGAN

Tiara Pradani, Vera Diyanty

Abstract


Tujuan dari penelitian ini adalah untuk menguji apakah keragaman direksi dapat menurunkan kemungkinan terjadinya kecurangan laporan keuangan. Selain itu, penelitian ini juga bertujuan untuk mengeksplorasi hubungan antara keragaman dewan dan kemungkinan terjadinya kecurangan laporan keuangan, dengan mempertimbangkan efek moderasi pengawasan dewan komisaris dan efektivitas komite audit. Studi ini menggunakan purposive sampling, dengan memilih perusahaan yang telah menerbitkan laporan tahunan dari tahun 2016 hingga 2018. Hasil penelitian menunjukan bahwa direksi dengan tingkat pendidikan yang beragam dapat mengurangi kemungkinan terjadinya kecurangan laporan keuangan. Selanjutnya, penelitian ini menemukan bahwa pengawasan dewan komisaris dan efektivitas komite audit dapat memoderasi korelasi antara keragaman dewan dan kecurangan laporan keuangan.


Keywords


Keragaman Direksi, Kecurangan Laporan Keuangan, Dewan Komisaris, Komite Audit

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DOI: https://doi.org/10.32424/jeba.v25i1.3602

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